Duties Act 2001

In this part—acquisition year, in relation to a relevant transaction, means the financial year during which the liability for transfer duty on the relevant transaction arises.build to rent development see the Land Tax Act 2010, section 58D.completed stage, of a staged development, see the Land Tax Act 2010, section 58E(4).eligible BTR development see the Land Tax Act 2010, section 58E.ineligible to obtain a BTR land tax concession, in relation to land for a financial year, see section 245D(3).land used for an eligible BTR development, for a financial year, see the Land Tax Act 2010, section 58C.obtains a BTR land tax concession, in relation to land for a financial year, see section 245D(1).staged development see the Land Tax Act 2010, section 58D(4).